a fortiori - All the more so, with greater reason |
For a still stronger, more certain reason.
It is a profit earned from the said business alone which can be the subject-matter of exemption. A fortiori if a profit is not earned, the question of claiming exemption would not arise. -
Both the quasi-judicial authority and a fortiori , the Court, can question the correctness of the instructions. An assessee has on the other hand the right to claim and the court may compel compliance with such instructions as are for the benefit of the assessee by the Central Excise Officers. - Justice Ruma Pal In calcutta High Court
A fortiori it follows that in respect of a proprietary concern, the proprietor is no different from the concern and any notice to such a proprietary concern received by the proprietor is a notice to the proprietor in respect of all proceedings.